| dc.description.abstract | manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the
2018-2021 period. The factors tested include Firm Value, Ownership Structure,
Profitability, Dividend Payout Ratio, and Leverage. This type of research is causal
associative. This research is a quantitative research with the type and source of
data in the form of secondary data obtained from the website www.idx.co.id. The
population in this study is one hundred and ninety four (194) manufacturing
companies listed on the Indonesia Stock Exchange during the 2018-2021 period.
The sample selection was carried out using purposive sampling method. The first
data analysis method is descriptive statistics and then hypothesis testing is carried
out. Hypothesis testing is done by Logistic Regression analysis using SPSS
software. The results showed that Firm Value had a positive and insignificant effect
on Income Smoothing, Ownership Structure had a positive and insignificant effect
on Income Smoothing, Profitability had a negative and significant effect on Income
Smoothing, Dividend Payout Ratio had a positive and insignificant effect on Income
Smoothing, Leverage had a negative effect and not significant to Income
Smoothing. The results also show that firm value, ownership structure, profitability,
dividend payout ratio and leverage simultaneously have no significant effect on
income smoothing. | en_US |
